1. The discrepancy pointed out in GST MIS 3 and GST MIS 4 with regard to excess reduction of output tax has not been rectified the by the supplier as well as the recipient. The excess reduction of output tax is 

 (a) Added to the output tax liability of the recipient 
(b) Added to the output tax liability of the supplier 
(c) Both (a) & (b)
(d) None of the above


2. The due date for furnishing the annual return for every financial year by every registered taxable person other than ISD, non-resident tax payer, a person paying tax under section 10, 51 or 52 and a casual taxable person is 

 (a) 30th of September following the end of the financial year 
(b) 20th of October following the end of the financial year 
(c) 31st of December following the end of the financial year 
(d) 31st of May following the end of the financial year 



3. Every registered taxable person who is required to get his accounts audited under section 35(5) shall furnish electronically 

 (a) Annual return 
(b) Audited copy of annual accounts 
(c) Reconciliation statement reconciling the value of supplies declared in the return and the financial statement 
(d) All of the above 

4. The annual return shall be filed by the registered taxable person (other than dealers paying tax under section 10) in form 

 (a) GSTR 7 
(b) GSTR 9 
(c) GSTR 9A 
(d) GSTR 10 

5. What is the time limit for issue of order in case of other than fraud, misstatement or suppression? 

 (a) 30 months 
(b) 18 months 
(c) 5 years 
(d) 3 years 

6. Is it obligatory on the part of the Department to take on record the assessee’s representation during adjudication and issue of order? 

 (a) Yes 
(b) No 
(c) At proper officer’s discretion 
(d) If requested by notice 

7. What is the maximum amount of demand for which the officer can issue an order under section 73 in case of other than fraud, misstatement or suppression? 

 (a) Amount of tax + interest + penalty of 10% of tax 
(b) Amount of tax + interest + penalty of 10% of tax or Rs.10,000/- whichever is higher 
(c) Rs.10,000/- 
(d) Amount of tax + interest + 25% penalty 



8. What is the maximum amount of demand for which the officer can issue an order under section 74 in case fraud, misstatement or suppression? 

 (a) Amount of tax + interest + penalty of 15% of tax 
(b) Amount of tax + interest + penalty of 25% of tax 
(c) Amount of tax + interest + penalty of 50% of tax 
(d) Amount of tax + interest + penalty of 100% of tax 

9. Where the service of Notice or issuance of order is stayed by a court order, can the period of such stay be excluded in computing the period specified in sub-sections (2) and (10) of section 73 and section 74? 

 (a) Yes 
(b) No 
(c) At proper officer’s discretion 
(d) None of the above 


10. Whether opportunity of personal hearing shall be granted to the person chargeable with tax or penalty or any adverse decision without any written request during adjudication proceedings? 

(a) Yes 
(b) No 
(c) At proper officer’s discretion 
(d) None of the above 



More MCQs on Goods and Services Tax (GST)